TMI Blog2018 (5) TMI 1501X X X X Extracts X X X X X X X X Extracts X X X X ..... he by the Larger Bench of this Tribunal in Steel Strips case [2011 (5) TMI 111 - CESTAT, NEW DELHI] - out of the total cash refund amount of ₹ 5.54,318/-, it is claimed that certain amount of credit claimed to be attributable to export of the goods, hence eligible to refund. To ascertain the quantum of cash refund due to export of goods, the matter needs to be remanded to the Adjudicating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bissa, for the appellant submits that out of the total credit of ₹ 5,54,318/- certain amount of credit is attributable to input/input services used in the manufacture of finished goods cleared for exports. He submits that cash refund, jn the event of closure of unit may not be admissible, but the amount of credit availed on input/input service used in the export services is definitely eligib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a -2011(269)ELT.257 (Tri LB). 5. I find that the issue of admissibility of cash refund of accumulated credit under Rule 5 of CCR,2004 has been settled by the by the Larger Bench of this Tribunal in Steel Strips case (supra). However, out of the total cash refund amount of ₹ 5.54,318/-, it is claimed that certain amount of credit claimed to be attributable to export of the goods, hence eli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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